Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax - When department has all the information on record, extended period of limitation cannot be invoked - HC

Service Tax - Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that .....